The company's focus on dealing with the Covid-19 pandemic crisis opens opportunities for fraud perpetrators in companies who take advantage of these conditions to take actions that are detrimental to the company. During the Covid-19 pandemic, remote auditing is the right choice to carried out with various advantage and disadvantage of remote auditing itself, remote auditing is an alternative so work activities and inspection processes can continue and the role of internal audit in making it happen is increased. Value for the company to assist management and director in improving internal control processes and optimizing fraud detection. This research is expected to provide insights and solutions regarding the application of the remote auditing approach to internal audit in promoting technology and detecting fraud during the Covid-19 pandemic. The datas are used articles that discuss remote audits, in 2017-2021. The results of this study can be concluded that the implementation of IT-based on auditee is an opportunity for auditors. This is because IT-based on audit provides more opportunities both to simplify the audit process they carry out and to develop their skills and knowledge.